Mr. Seamus McCarthy:

There is a complex process. Obviously the accounts are decentralised. There are many care homes where patients' private property is held. A firm of accountants is used to carry out work on a cyclical basis in the care homes, and it is involved in the preparation of the accounts. It is a complex process. It is something the committee has examined in the past 12 months anyway.

It takes longer to get them into shape.